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<p>Our study examines the moderating role of board gender diversity (BGD) in the relationship between Environmental, Social, and Governance (ESG) performance and the executive pay gap (EXE-GAP) in GCC countries. Utilizing a Random Effects regression model, we assess the impact of BGD on the ESG–EXE-GAP nexus. The results indicate a negative relationship between ESG performance and the EXE-GAP, aligning with GCC policies aimed at narrowing compensation disparities. Moreover, BGD enhances this relationship, reinforcing the role of diverse boards in promoting equitable pay structures. This study offers novel insights into how gender-diverse boards strengthen the ESG–EXE-GAP link, contributing to corporate governance and stakeholder theory, particularly in the GCC context. The findings provide practical guidance for corporate leaders in fostering fair compensation structures and advancing ESG practices. They also highlight the need for policymakers to promote gender diversity and ESG integration. Academically, our study extends stakeholder theory and corporate governance literature, particularly in emerging economies. To address potential endogeneity, we incorporate lagged variables to enhance robustness.</p>

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Bridging the gap? Board gender diversity, ESG performance, and executive pay in GCC

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年3月31日

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  • Ahmed Mohamed Shawki Tawfik,
  • Raghad Alsudays,
  • Laila Aladwey,
  • Mohamed Elsayed,
  • Hanan Mohamed Ismail Youssef

摘要

Our study examines the moderating role of board gender diversity (BGD) in the relationship between Environmental, Social, and Governance (ESG) performance and the executive pay gap (EXE-GAP) in GCC countries. Utilizing a Random Effects regression model, we assess the impact of BGD on the ESG–EXE-GAP nexus. The results indicate a negative relationship between ESG performance and the EXE-GAP, aligning with GCC policies aimed at narrowing compensation disparities. Moreover, BGD enhances this relationship, reinforcing the role of diverse boards in promoting equitable pay structures. This study offers novel insights into how gender-diverse boards strengthen the ESG–EXE-GAP link, contributing to corporate governance and stakeholder theory, particularly in the GCC context. The findings provide practical guidance for corporate leaders in fostering fair compensation structures and advancing ESG practices. They also highlight the need for policymakers to promote gender diversity and ESG integration. Academically, our study extends stakeholder theory and corporate governance literature, particularly in emerging economies. To address potential endogeneity, we incorporate lagged variables to enhance robustness.